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Keywords: clawback
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Journal Articles
The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (1): 259–285.
Published: 01 January 2020
...Thomas R. Kubick; Thomas C. Omer; Zac Wiebe ABSTRACT Companies are adopting executive compensation recoupment (“clawback”) policies to discourage aggressive financial reporting choices. Recent research suggests clawback policies encourage other means of meeting earnings expectations. We suggest...